INTERAKSI AUDIT KETAATAN DAN KESESUAIAN SYARIAH (STUDI TEMATIK ANALISIS PADA PT BPD SUMATERA SELATAN DAN BANGKA BELITUNG SYARIAH)

MUFIIDAH, TAMIIMAH and Wahyudi, Tertiarto and Soediro, Achmad (2021) INTERAKSI AUDIT KETAATAN DAN KESESUAIAN SYARIAH (STUDI TEMATIK ANALISIS PADA PT BPD SUMATERA SELATAN DAN BANGKA BELITUNG SYARIAH). Undergraduate thesis, Sriwijaya University.

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Abstract

Conformity between operations carried out and established regulations become important to be realized in an entity. The existence of Sharia banking in this case depends on the assessment of obedient or not with sharia principles. Compliance to sharia principles relates to the supervisory function carried out by the Sharia Supervisory Board (DPS). The purpose of this research is to find out the relationship between compliance audit and the existence of DPS in Sharia Banking. The research method used is interview with DPS, internal audit, and finance department in Sharia Business Division of PT BPD Sumsel Babel. From the results of the research, it is known that the compliance audit conducted at Bank Sumsel Babel involves several parties, they are DPS and Internal Audit, in coordination with external parties such as OJK and BI. The existence of DPS in the Sharia Business Division is considered not optimal because in determining the suitability of a condition with certain criteria, the scope of compliance audit is still broad enough for the scope of work of DPS which is limited to providing supervision and direction on sharia issues. The results of this study implicate the need for a special section that can carry out sharia compliance audits by following the standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), as well as its human resources have sufficient knowledge related to sharia aspects. Communication, Coordination, and Education between related parties needs to be improved. Keyword: compliance audit, sharia supervision board, sharia banking

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Ketaatan, Dewan Pengawasan Syariah, Perbankan Syariah
Subjects:	A General Works > AS Academies and learned societies (General) > AS1-945 Academies and learned societies H Social Sciences > HG Finance > HG1660 Bank accounts. Bank deposits. Deposit banking
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tamiimah Mufiidah
Date Deposited:	07 Jul 2021 05:06
Last Modified:	07 Jul 2021 05:06
URI:	http://repository.unsri.ac.id/id/eprint/49324

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